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Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … had charges totaling $2,529, that were either not for legitimate business purposes or lacked adequate assurance …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesState Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an online banking policy defining authorization and monitoring …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… during the audit period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations … record, deposit, remit and report all collections received in a timely and accurate manner. The board did not annually … government in the fourth degree and official misconduct. On Dec. 14, 2021, the clerk pleaded guilty to Attempted …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsVillage of Horseheads – Collections (2023M-169)
Determine whether Village of Horseheads Village officials properly recorded and deposited collections timely and intact
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Fillmore Central School District – Reserve Funds (2016M-386)
… the financial need or purpose for four of the reserve funds or periodically assessed the reasonableness of reserve … balances. No evidence was provided to show that the funds retained in the debt reserve were ever used toward debt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Cayuga County – Court and Trust Funds (2024-C&T-5)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 days after the due date. Report the … required by GML Section 30 and Village Law Section 4-408. In addition, the CFO’s records were not properly maintained …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15DiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… regarding the cost and reliability of electric service on Long Island have driven repeated reform efforts by the state. In 2013, state legislation was enacted in a renewed effort to stabilize rates, improve service and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance as a financing source in the annual budgets for 2012-13 through 2015-16. However, the district’s … District officials should improve their billing process for nonresident students by determining actual attendance …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsOpinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW, §39(2)(e): County clerks outside of the City of New York are required to remit to the Commissioner of Taxation …
https://www.osc.ny.gov/legal-opinions/opinion-94-30State Comptroller DiNapoli Releases State Audits
… after CUNY’s bank authorization policy was established in 2008. However, CUNY did not have any of the required … auditors found an additional two accounts that were not on the list. These findings point to weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsPayroll Improvement Project Bulletin No. PIP-018
… 285,000.00 NYSLRS (ERS & PAF) Pensionable Earnings Tiers 1-4 Calendar Year IRS 401(a)(17) Limit V02 RTR Memo CompLmt … NYSERS Pensionable Earnings (No OT) Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 RTR Memo OT Lmt ERSBT5 … NYSERS Pensionable Earnings (No OT) Tier 6 Plan Year (4/1 - 3/31) Governor's Salary V05 RTR Memo OT Lmt ERSBT6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservState Comptroller DiNapoli Releases Municipal & School Audits
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology control … needed. Twenty-two of these accounts have not been used in more than five years. Town of German – Supervisor’s … Office indicated the district took corrective action on or before June 30, 2019, for seven of the eight audit …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… assets reviewed, 148, worth $220,708, were not recorded on the district’s original asset list and 18 assets worth … Surplus fund balance exceeded the 4% statutory limit in two of the last three fiscal years by approximately … the district network and potential loss of important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Unified Court System Bulletin No. UCS-301
… by Communication Workers of America (CWA), Local 1180 in bargaining unit SD. Employees represented by District Council 37 in bargaining unit SK who reside within the zip codes as … gross wages, for tax withholding purposes, and reflected on the 2021 Form W-2 (Wage and Tax Statement). Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsComptroller DiNapoli Releases Municipal Audits
… Fishkill , City of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget … and three were not implemented. Ramapo Catskill Library System – Procurement (Rockland County) Library system officials did not seek competition when making …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsCity of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to … deficit obligations are outstanding. Key Findings Based on the 2016 invoice received, the appropriation for the New …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-2425-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… with 25 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or … least 25 years of creditable service, your pension will be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 years of …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384SUNY Bulletin No. SU-329
… Affected Employees: Employees enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be … must review their Deductions Not Taken report, NPAY722, in Control-D to obtain a list of employees at their agency … and/or update their deduction amounts accordingly based on their individual circumstances. Questions: Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plans